Gig and Platform Workers Under the Social Security Code: What Aggregators and Their Clients Must Do
Under the Social Security (Central) Rules notified on 8 May 2026, aggregators such as delivery, ride and service apps must register their gig and platform workers on e-Shram and contribute 1 to 2% of annual turnover, capped at 5% of payments to those workers. Businesses that only use such platforms are generally not aggregators.
India has millions of delivery riders, drivers and service partners who are not employees in law. The Code on Social Security gives them social security for the first time, and the obligations fall mostly on the platforms they work through.
Who is who
| Term | Meaning |
|---|---|
| Gig worker | Someone who earns from work outside a traditional employer-employee relationship |
| Platform worker | A gig worker who finds work through an online platform |
| Aggregator | A digital intermediary or marketplace that connects buyers of services with providers, such as ride-hailing, delivery or home-services apps |
What aggregators must do
- ✓Register on the e-Shram portal and upload their gig and platform workers. Each worker's record is linked to Aadhaar and gets a universal account number. The Central Rules, notified on 8 May 2026, gave aggregators 45 days to register existing workers.
- ✓Contribute 1 to 2% of annual turnover to a social security fund for these workers, capped at 5% of the amount paid or payable to gig and platform workers. The exact rate for each category is set by government notification.
- ✓Keep worker data updated as people join and leave.
Workers qualify for scheme benefits after a minimum number of days of work with aggregators in the year: 90 days with one aggregator or 120 days across several, according to the Rules.
What about other businesses?
A restaurant listed on a delivery app, or a shop that books deliveries through a logistics app, is generally not the aggregator. The platform is. But:
- ✓if your business runs its own app or platform connecting customers with independent service providers, you may be an aggregator;
- ✓if you engage riders or technicians directly, look closely at whether they are in fact your employees, with PF, ESI and wage rights;
- ✓expect platforms to pass part of the contribution on in their fees.
A worked example
A Surat home-services startup connects customers with 400 independent electricians and plumbers through its app. Annual turnover is ₹6 crore, and it pays the technicians ₹4.5 crore.
- ✓At a 1% rate, the contribution would be ₹6 lakh.
- ✓The cap is 5% of ₹4.5 crore, or ₹22.5 lakh, so the cap does not bind.
- ✓The startup registers on e-Shram and uploads all 400 technicians with their Aadhaar-linked details.
Frequently asked questions
Do gig workers get PF?
Not under the employee PF scheme. They get benefits under schemes for gig and platform workers, such as accident and health cover.
Is the contribution a tax?
No. It is a statutory contribution to a social security fund.
Is registration voluntary for workers?
Registration on e-Shram is required for workers to get benefits, and aggregators must register those they engage.
Sources
- ✓Social security for gig and platform workers, PIB
- ✓Gig workers under the Social Security Code: 2026 rules, Bhatt & Joshi Associates
- ✓Gig and platform workers under the Social Security Code, IndianHRM
This is a summary, not legal advice. Contribution rates are set by notification, so check the current position.
Written by
HR Manager, Airwix Technologies (Sleet)
Nihit Dobariya is the HR Manager at Airwix Technologies in Ahmedabad, where he runs HR and payroll for the team behind Sleet. He writes about payroll, PF and ESIC, professional tax, the labour codes and everyday HR practice for Indian employers, and checks each rule against the official notification before it is published.
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